NC Sales Tax Penalties 2026
North Carolina imposes penalties for sales tax non-compliance.
Penalty Summary
- • Late filing: 5% per month, up to 25%
- • Late payment: 10% of tax due
- • Minimum penalty: $50
- • Interest: Set quarterly by NC DOR
Late Filing Penalty
5% of the tax due for each month late, up to 25%.
Late Payment Penalty
10% of the unpaid tax balance.
Interest
Interest is set quarterly by the NC DOR and accrues on unpaid balances from the due date.
How to Avoid Penalties
- Register promptly when you establish nexus
- File by the 20th of each month
- Pay in full with each return
- Use correct tax rates
Frequently Asked Questions
5% per month up to 25% of tax due.
Related Guides
Last Updated: January 15, 2026
Disclaimer: This information is provided for educational and informational purposes only and does not constitute tax, legal, or financial advice. Tax laws and regulations change frequently. While we strive to keep this information accurate and up-to-date, we make no representations or warranties of any kind about the completeness, accuracy, reliability, or suitability of this information. Please consult with a qualified tax professional or attorney for advice specific to your business situation. Always verify current requirements with the official state tax authority.